The Polish tax law allows corporations to choose their tax year. The aim of this article is to indicate when such a change may be profitable. The method enabling minimizing the cost of capital frozen in a form of payments on account of corporate income tax is presented in the study.
Adam Adamczyk, Uniwersytet Szczecinski, Katedra Finansów, ul. A. Mickiewicza 64, 71-101 Szczecin, Poland
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